Research On Estimation Method Of Patent Asset Return Rate

Patent is one of the most common objects in the evaluation of intangible assets, and the income method is the first choice in the evaluation of patent technology. In the process of using the income approach, the rate of return is a vital parameter, which will affect the final value of intangible assets to a large extent. However, the subjectivity of rate estimation has been strong for a long time, making the estimation results of low accuracy, poor credibility, and little reference value.As a result,it is not able to provide reliable guidance for actual transaction price of patent assets. Therefore, it is of great importance to establish a systematic and scientific model for sharing rate estimation.Based on the analysis and researches into traditional method of sharing rate estimation, combined with various factors that affect the value of patent assets, this paper,in combination with a variety of factors that affect value of patent assets,tries to put forward a more objective and scientific method for the estimation of the patent assets. So based on multi-attribute comprehensive analysis method, this paper introduces three objective factors——staff quality, R & D investment and economic benefits and integrates the subjective and objectiive effects.To determine the weight of each factorthe,paper uses the order relation analysis method.And after expert’s scoring, yield evaluation system’s forming,new rate estimation model for patent assets will be builded up.This paper aims at providing estimation experts with some reference by evaluating sharing rate.of patent assets.